1.(a)

Defendant C shall pay 47,575,000 won to Plaintiff A and 20% per annum from April 10, 2015 to the day of complete payment.

1. Facts of recognition;

A. The Plaintiffs, on September 2007, were selected by Sungnam-si, the Korea Land Corporation, and the Korea National Housing Corporation (hereinafter collectively referred to as the “project implementer”) as a person subject to livelihood measures in relation to the E Housing Site Development Project, which was implemented around September 2007, and acquired the right to be supplied with approximately 26.4 square meters (eight square meters) of the site for livelihood measures from the project implementer in the future (hereinafter “right to sell housing sites”).

B. On June 7, 2007, Plaintiff A sold the ownership of each housing site to Defendant C on the same day, and Plaintiff B sold each housing site to Defendant D in KRW 89,00,000. At the time, the Defendants agreed to pay the transfer income tax imposed on the Plaintiffs to the Plaintiffs “time of change of name”.

The Defendants paid each purchase price of KRW 89,000,000 to the Plaintiffs around that time.

C. On September 30, 2007, the Plaintiffs, along with other 10 residents who acquired the right to sell a housing site, constituted a Franchis association. On July 23, 2008, the said association transferred the right to sell a housing site to members of the association to Cradb C&C Co., Ltd. (hereinafter “City Corporation”).

The above union and the Si construction company jointly purchased G 343 square meters in the land for neighborhood living facilities within the housing site development project zone from the project implementer, and the Si construction company newly constructed a commercial building in the land for neighborhood living facilities sold in lots, and on November 30, 2010, the share of 2/8 of the building No. 301 of the building for the land of 1, Sungnam-gu, Sungnam-gu, the commercial building newly constructed on November 30, 201, to Defendant C and the share of 3/8 were transferred to Defendant D, respectively

On or before June 1, 2014, Song Sejong District Court Decision 87,436,500 won of capital gains tax (=(tax base 137,000,000 won)) for the reason that the Plaintiffs did not report and pay capital gains tax on the transfer of the right to purchase the housing site in question to Plaintiff A was added to the transfer income tax on the right to purchase the housing site held by the migrants other than the right to purchase the housing site in question.

Article 104 (1) 3 of the Income Tax Act, and Article 94 (1) 2 of the Income Tax Act.

The penalty tax for non-declaration of duty 13,700,000 shall be paid in good faith.